Abstract
The research aims to study and analyze the most important effects of the Covid-19 pandemic on the accounting profession in general and on measurement and accounting disclosure procedures in preparing financial reports in particular. It also aims to show the most important accounting requirements in the face of the CORONA pandemic and its impact on international financial reporting standards. In order to study the impact of the CORONA pandemic on international financial reporting standards, th e researchers took a sample of 24 banks and studied the impact of the pandemic on these banks by analysing the financial statements of this sample. In addition, to establish the hypotheses correctly, a questionnaire was used to study the impact of the pandemic more clearly on measurement and accounting disclosure procedures. The research reached a set of conclusions, the most important of which run as follows: the spread of the CORONA pandemic affects the quality of accounting information in the financial reports of economic units, including banks.
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